CHRISTEY v. U.S.

No. 86-5433.

841 F.2d 809 (1988)

Karl W. CHRISTEY and Kathleen Christey on behalf of all others similarly situated, Appellees, v. UNITED STATES of America, Appellant. Steven L. PILLSBURY and Holly L. Pillsbury on behalf of all others similarly situated, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 2, 1988.


Attorney(s) appearing for the Case

Mary Frances Clark, Washington, D.C., for appellant.

Gary J. Haugen, Minneapolis, Minn., for appellees.

Before McMILLIAN, JOHN R. GIBSON and FAGG, Circuit Judges.


JOHN R. GIBSON, Circuit Judge.

The sole issue before us is whether taxpayers, members of the Minnesota Highway Patrol, are entitled to deduct as ordinary and necessary business expenses under § 162(a)1 of the Internal Revenue Code expenses incurred for restaurant meals while on duty. The Internal Revenue Service disallowed the deduction, but the district court2 concluded that such expenses were deductible...

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